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实行国库集中支付制度作为构建公共财政的要求,尤其面临当前财政资金管理中存在的一些问题,是有其重要性和必要性的。但这一政策主要是站在政府财政管理部门的角度来设立的,它的实施,对基层预算单位财务管理甚至体制方面带来的影响问题没有给予应有的重视。目前,高校呈现办学规模大、教学资源多、管理层次多样的特点,而实行国库集中支付,无论对高校的管理观念,还是具体财务管理过程,都带来了非常大的影响。
The implementation of centralized treasury payment system as a requirement for the construction of public finance, especially for the problems existing in the current treasury fund management, is of great importance and necessity. However, this policy is mainly set up from the perspective of the government financial administration. Its implementation has not given due attention to the impact of the financial management and even institutional aspects of the budget units at the grassroots level. At present, colleges and universities are characterized by a large scale of running schools, a large number of teaching resources, and a variety of management levels. However, the centralized treasury payment of colleges and universities has brought great influence both on the management concepts of colleges and universities and the specific financial management processes.